These are selected 2022 transactions for Ayayai Corporation:

Jan. 1		Purchased a copyright for $81,000. The copyright has a useful life of 6 years and a remaining legal life of 30 years.
Mar. 1		Purchased a patent with an estimated useful life of 4 years and a legal life of 20 years for $24,000.
Sept. 1		Purchased a small company and recorded goodwill of $111,000. Its useful life is indefinite

Dec. 31	Enter an account title to record amortization of Copyrights on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Copyrights on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Copyrights)
Dec. 31	Enter an account title to record amortization of Patents on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Patents on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Patents)
Dec. 31	Enter an account title to record amortization of Goodwill on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Goodwill on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Goodwill)